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State Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Rockland County – Budget Review (B6-13-22)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22SUNY Bulletin No. SU-128
… payments. Background Pursuant to the 2003-2007 Memorandum of Understanding between the Graduate Student Employees Union … in Bargaining Unit 28 may receive payments up to a maximum of four (4) times per year at the discretion of the Dean of the Graduate Students Department. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Police Bulletin No. SP-129
… processing Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter Law 69 of the Laws … for an annual Hazardous Duty Pay Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payAttica Central School District – Financial Management (2016M-127)
… Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Gouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established … and surcharges during the 2012 fiscal year. Key Findings Our audit identified deficiencies in providing adequate …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Child Care Assistance – Federal Funding and New York
… The New York State Child Care Assistance Program (CCAP) provides subsidies for … Families (TANF) block grant and $838 million from the Child Care Development Fund (CCDF). CCDF is generally composed of the Child Care Development Block Grant and the Child Care …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Key Findings For the five fiscal years ending June 30, 2013, District officials consistently over-estimated … fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… fund balance and continued to unrealistically estimate revenues and appropriations in the adopted budgets. The Board … and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 budgeted … of $80,597. We project that the Town will have small operating surpluses in 2024, which will increase the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Key Recommendations Establish controls at cash collection points for greater accountability. Establish procedures to …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
… our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.9 million. Key Findings The … of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015 …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… in Clerk fees as of September 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was available. The Clerk did not record all receipts in the cash receipts journal and did …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Other Bulletin No. 49
… the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOther Bulletin No. 32
To provide the State University Construction Fund with instructions for processing the April 2017 SCF CSEA LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civil